Choose a 2D image (ideally an image with natural foreground and background distinction)

Open the image in Photoshop and convert the coloring into grayscale so you can begin creating a depth map

Slice different layers based on which objects you want to appear in the foreground and background

Color each of those layers to assign depth: the lighter the gray, the more that layer will be in the foreground. The darker, the more that layer will be in the background!

Once you have your depth map created in Photoshop, you can merge the depth map with your 2D image using the OmniVirt 3D Photo Creator so you can see your 3d effect. Read for our top 4 picks for 3D photo apps for more!